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Almond Volunteer Fire Department – Cash Shortage (2014M-113)
… own established bylaws. The bylaws establish the governing body with the following positions responsible for Department … required to be maintained and reported to the governing body. Department officials had not audited the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Stanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… adopt a comprehensive credit card policy and review and update the policy annually. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259South Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… and separate from the Town of Fallsburg and located in Sullivan County. The Board of Fire Commissioners consists … policies, it does not have certain financial procedures in place. The Board has not ensured that procedures … records; however, the last completed audit was performed in 2010 for the 2008 fiscal year. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsExamination of Official Station Designation
… designated the official station of a Department employee in calendar years 2013 and 2014. Background According to the … than any other work location). Such designation is to be in the best interest of the State and not for the convenience … designation of the official station for the employee in calendar years 2013 and 2014 was not made in accordance …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/examination-official-station-designationWage Theft Investigations (Follow-Up)
… Purpose To determine the extent of the Department of Labor’s (Department) implementation of the seven recommendations made in our initial report, Wage … To determine the extent of the Department of Labors Department implementation of the …
https://www.osc.ny.gov/state-agencies/audits/2015/05/22/wage-theft-investigations-followCity of Poughkeepsie – Budget Review (B6-17-1)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The City of Poughkeepsie, located in Dutchess County, has had a … City of Poughkeepsie Budget Review B6171 …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1Newark Central School District – Financial Condition and Claims Processing (2016M-267)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition management and … and appropriated fund balance and reserves were not used to finance operations as budgeted. The District did not … be accumulated and how and when the funds will be used to finance related costs. The District has not developed …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingGouverneur Central School District – Financial Management (2016M-351)
… by an annual average of $3.2 million, or 10.8 percent, from fiscal years 2012-13 through 2014-15, which resulted in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Lyndonville Central School District – Financial Condition (2016M-143)
… The Lyndonville Central School District is located in the Towns of Carlton, Gaines, Ridgeway and Yates in Orleans County. The District, which operates one school … officials consistently overestimated appropriations in the general fund budget during the last three fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… The Frankfort-Schuyler Central School District is located in the Towns of Frankfort and Schuyler in Herkimer County. The District, which operates two schools … an average of approximately $342,000 of unrestricted funds in the debt service fund, $1.1 million in the agency fund’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Hyde Park Central School District – Financial Management Practices (2012M-172)
… and reserve account balances and to the 2011-12 fiscal year to analyze budgeting practices. Background The Hyde Park … District’s budgeted expenditures for the 2011-12 fiscal year were approximately $85 million. Key Findings The Board … of judgments and claims arising from the tax roll in the year the moneys are deposited. Ensure the Treasurer prepares …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mState Comptroller DiNapoli Releases Municipal & School Audits
… The city has not addressed 12 audit recommendations made in a June 2021 audit. City officials could not provide … assets worth $47,000 did not have their location listed. In addition, although required annually, the last physical inventory was conducted in 2017. The superintendent and former business …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0XIX.6.D Reporting – XIX. Project Costing (PCIP)
… Agencies will be able to report on the costs against each funding source even though the total project costs are contained in one SFS Project. SFS reports include the full project budget, … its capabilities. Federal grant reporting will be based on the relationship of a Project/Activity to a Customer …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6d-reportingXII.7.D Expedite Requests – XII. Expenditures
… of State Expenditures’ (BSE) standard business process is to approve vouchers within two business days after agencies … that BSE expedite our review and approval of vouchers to create a payment sooner than the standard process allows. … In these limited situations, the agency must be able to demonstrate to BSE that expediting the review and approval …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7d-expedite-requestsCity of Long Beach – Budget Review (B22-7-4)
… - pdf ] Purpose The purpose of our budget review was to determine whether the significant revenue and expenditure … reasonable, and whether the City took appropriate action to implement or resolve recommendations from our budget … Long Beach, located in Nassau County, has been authorized to issue debt not to exceed $12,000,000 to liquidate the …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4VI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets
… Interunit Budget Transfer is the budget entry component that is used to move budget authority between two or more Business … visit the job aids published to SFS Coach. SFS Coach is accessible from the SFS home page after logging in with … Interunit Budget Transfer is the budget entry component that is used to move budget …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfersVillage of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… Trustees. Budgeted appropriations for the 2012-13 fiscal year were $287,914 for the general fund and $140,900 for the … the Village’s water fund. As a result, the water fund’s year-end fund balance increased from $76,272 to $194,688 from …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Niagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… formed for the purpose of providing housing services in the City of Niagara Falls in accordance with the rules and regulations prescribed by … Key Findings The Executive Director received $6,400 in improper stipends and sold more unused vacation leave than …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorCity of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… 9, 2012. Background The City of Middletown City is located in Orange County and has a population of approximately … to provide written periodic financial reports for use in monitoring City financial operations. System users were … recovery plan to minimize disruption of operations in the event of a catastrophic event. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56College at Purchase – Selected Employee Travel Expenses
… April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary … travel expenses for the highest-cost travelers in the State. These employees incurred over $100,000 in travel …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-purchase-selected-employee-travel-expenses